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Open Access
Article
Publication date: 26 December 2023

Mona Nikidehaghani

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More…

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Abstract

Purpose

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people’s behaviour toward certain ends.

Design/methodology/approach

Publicly available data has been crafted into an autoethnographic case study of one fictitious person’s experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina’s experiences are then analysed through the lens of Foucault’s concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services.

Findings

Accounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS’s strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people’s autonomy and subjecting them to intervention and control.

Originality/value

This paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS’s algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 27 September 2024

Christopher W. Mullins

This chapter examines World War II and its impact on international and military law. It covers the war’s key crimes, the Nürnberg and Tokyo tribunals, and the creation of the…

Abstract

This chapter examines World War II and its impact on international and military law. It covers the war’s key crimes, the Nürnberg and Tokyo tribunals, and the creation of the United Nations, the Four Geneva Conventions of 1949, and the Genocide Convention of 1948.

Details

A Socio-Legal History of the Laws of War
Type: Book
ISBN: 978-1-83753-384-8

Keywords

Article
Publication date: 16 February 2024

Sanja Pupovac and Mona Nikidehaghani

The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the…

Abstract

Purpose

The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the instigation and advancement of a culture of sustainable development.

Design/methodology/approach

A qualitative approach was used to analyse the case of Waratah Coal Pty Ltd vs Youth Verdict Ltd – a dispute over a lease to establish a coal mine. The study draws on Carnegie et al.’s (2021a, 2021b) multidimensional definition of accounting and the Carnegie et al.’s (2023) framework for analysis to explore how different parties drew on accounting concepts to support their position over the sustainability of the mining lease proposal.

Findings

A multidimensional perspective on accounting appears to have clear transformative potential and can be used to champion a culture of sustainable development. This approach also has broad societal, environmental and moral implications that transcend Western financial metrics. This study shows that relying solely on accounting as a technical practice to pursue economic benefits can result in contested arguments. Overall, this analysis illustrates how the wider public, and notably First Nations communities, might challenge accounting methodologies that marginalise cultural and social narratives.

Originality/value

This paper expands accounting research by demonstrating how fully embracing accounting’s capacities can create a space for hearing multiple voices, including those silenced by Western accounting practices. Specifically, this study presents a unique case in which the authors incorporate the voices and views of those affected by accounting-based decisions.

Details

Meditari Accountancy Research, vol. 32 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Content available
Book part
Publication date: 30 September 2024

Poppy Gibson

Abstract

Details

Nurturing Wellbeing in Academia
Type: Book
ISBN: 978-1-83797-949-3

Article
Publication date: 13 September 2024

Maria Tsouroufli, Anita Walton and David Thompson

In this paper we explore the gendered ways in which academic staff resistance and compliance is configured in a post-1992 University in England, including the emotions implicated…

Abstract

Purpose

In this paper we explore the gendered ways in which academic staff resistance and compliance is configured in a post-1992 University in England, including the emotions implicated in the navigation of neo-liberalisation and research intensification of their academic institution and its associated disciplinarian mechanisms.

Design/methodology/approach

We draw on data from an interview study of a diverse sample of 32 academics of different gender, discipline and academic grade. Analysis informed by a feminist post-structuralist framework of power and discourse explored different forms of academic resistance and compliance; how the embodied academic subject was (re)negotiated within gendered discourses of neo-liberal research excellence and managerialism and the gendered emotions generated in processes of resistance and compliance.

Findings

Institutional change and expectations to engage with research performativity generated fear, anxiety and anger. Female staff appeared to actively resist the masculinized research subject performing all hours work and individualism in the context of private and institutional gendered relations and labour. Male staff though actively resisted the feminization of higher education and the neo-liberal instrumentalization of caring and therapeutic cultures and ideologically resisted the surveillance mechanisms of higher education including the REF.

Research limitations/implications

Our work contributes to scholarship problematizing the assumed neutrality of resistance and compliance and highlighting women’s symbolic struggle to (dis)identify with a masculine professional norm. In terms of theorising academic resistance to neo-liberalism and identity construction, further attention should be given to the mobilization and symbolic capital of academics and emotions positioned differently due to their gender and intersecting differences.

Originality/value

Our study addresses a gap in the scholarship of academic resistance and compliance by advancing the understanding of gender inequalities and emotions implicated in the process of resistance and compliance against neo-liberalism.

Details

Equality, Diversity and Inclusion: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7149

Keywords

Open Access
Article
Publication date: 11 September 2024

Chun Sing Maxwell Ho, Ori Eyal and Thomas Wing Yan Man

Literature on teacher leadership highlights a significant gap in understanding the role of teacher leaders (TLs) as entrepreneurs. This research aims to bridge this gap by…

Abstract

Purpose

Literature on teacher leadership highlights a significant gap in understanding the role of teacher leaders (TLs) as entrepreneurs. This research aims to bridge this gap by examining the multifaceted entrepreneurial dimension of teacher leadership. It specifically focuses on providing a comprehensive profile of these leaders and assessing their perceived influence on teachers’ outcome, which are important for improving school performance.

Design/methodology/approach

A two-step clustering procedure was utilized to discern profiles of teacher leaders’ entrepreneurial behaviours, sampling 586 participants in a teacher leader training program. To assess mean differences in relation to perceived influence on teacher outcomes (i.e. job satisfaction, intrateam trust and innovative teaching practices) among these clusters, two-way contingency table analysis and MANOVA were conducted.

Findings

We identified three teacher-leader profiles: congenial facilitators, champion-leaders and executors. Our findings reveal the unique strengths and weaknesses of each profile and their contributions to job satisfaction, intrateam trust and innovative teaching practices.

Originality/value

This study is innovative in its detailed examination of teacher leadership through the lens of Teacher Entrepreneurial Behaviour (TEB), providing new perspectives on the intricate relationships between teacher leaders' TEB and their perceived influences. This deeper insight emphasizes the important role of entrepreneurial behaviours within teacher leadership, suggesting new directions for further research and development in educational leadership practices.

Details

Journal of Educational Administration, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-8234

Keywords

Open Access
Article
Publication date: 16 September 2024

Liam Spencer, Sam Redgate, Christina Hardy, Emma A. Adams, Bronia Arnott, Heather Brown, Anna Christie, Helen Harrison, Eileen Kaner, Claire Mawson, William McGovern, Judith Rankin and Ruth McGovern

Mental health champions (MHCs) and young health ambassadors (YHAs) are two innovative public health interventions. MHCs are practitioners who work in schools and other youth…

Abstract

Purpose

Mental health champions (MHCs) and young health ambassadors (YHAs) are two innovative public health interventions. MHCs are practitioners who work in schools and other youth settings and aim to be the “go to” person for mental health in these settings. YHAs are a linked parallel network of young people, who champion mental health and advocate for youth involvement, which was co-produced with young people across all stages of development implementation. This paper aims to identify the potential benefits, barriers and facilitators of these interventions.

Design/methodology/approach

Semi-structured qualitative interviews (n = 19) were undertaken with a purposive sample of n = 13 MHCs, and n = 6 YHAs, between June 2021 and March 2022. Interviews were audio-recorded, transcribed, anonymised and then analysed following a thematic approach. Ethical approval was granted by Newcastle University’s Faculty of Medical Sciences Ethics Committee.

Findings

The findings are organised under five key themes: motivating factors and rewards for MHCs and YHAs; outcomes for children and young people (CYP) and others; impact on youth settings and culture; facilitators of successful implementation; and implementation challenges and opportunities.

Practical implications

These findings are intended to be of relevance to practice and policy, particularly to those exploring the design, commissioning or implementation of similar novel and low-cost interventions, which aim to improve mental health outcomes for CYP, within the context of youth settings.

Originality/value

The interventions reported on in the present paper are novel and innovative. Little research has previously been undertaken to explore similar approaches, and the individual experiences of those involved in the delivery of these types of interventions.

Details

Journal of Children's Services, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-6660

Keywords

Open Access
Article
Publication date: 13 September 2024

Malin Ågren

This study investigates how communication is used by a Swedish public authority to legitimate the responsibilization of preparedness, i.e. how the state encourages individual…

Abstract

Purpose

This study investigates how communication is used by a Swedish public authority to legitimate the responsibilization of preparedness, i.e. how the state encourages individual citizens to take more responsibility for their security.

Design/methodology/approach

A multimodal discursive approach drawing on multimodal narrative analysis of video clips and multimodal critical discourse analysis (MCDA) is used to examine how the responsibilization of preparedness is legitimated in video material published on Swedish Civil Contingencies Agency's (MSB’s) YouTube channel.

Findings

The study finds that the responsibilization of preparedness is legitimated through an ongoing but evolving normalization of threat. The findings also show how responsibilization is legitimated in moralizing terms of individual contribution to society, which may indicate a return from neo-liberal values to more traditional Swedish collectivist values.

Originality/value

The study shows how communication around preparedness and responsibilization is discursively constructed and legitimated through multimodal features, while previous research has mainly focused on verbal or written communication.

Details

Corporate Communications: An International Journal, vol. 29 no. 7
Type: Research Article
ISSN: 1356-3289

Keywords

Article
Publication date: 7 June 2024

De-Graft Johnson Dei

Losing indigenous knowledge is to lose the future and impoverish the societies because indigenous knowledge is considered one of the cornerstones and survival of communities…

Abstract

Purpose

Losing indigenous knowledge is to lose the future and impoverish the societies because indigenous knowledge is considered one of the cornerstones and survival of communities, societies and economies. This study, thus, aims to explore and assess the contextual enablers of indigenous knowledge and their role in developing and sustaining the Ewe communities in Ghana.

Design/methodology/approach

The qualitative research design, which enabled the researcher to engage the participants in an interview process and observation, was used in this study. It was augmented with a quantitative design using structured questions. Data analysis was guided by the basic principles of grounded theory. The coding system was aided by NVivo to analyze the qualitative data, while the quantitative data was analyzed using the SPSS. Descriptive analysis and graphs were deployed in the presentation of the findings.

Findings

The study discovered that the communities are in possession of several types of indigenous knowledge, ranging from tacit to explicit knowledge, which are embedded in their cultural and traditional systems and unique to every community; the culture of trust among the citizens and motivation to create and share knowledge in communities was high. Same time, family heads, farmer groups, libraries and museums played key roles in the preservation and management of indigenous knowledge in the communities. On the other hand, information officers and institutions like churches and police posts played insignificant roles in the management and preservation of knowledge in the communities just as the absence of a culture of willingness by the community members to create and share knowledge. Additionally, there was an absence of technological infrastructure, platforms, databases and policies to aid the management and preservation of knowledge in the communities. The study concludes that indigenous knowledge plays a vital role in the development and sustainability of communities in Ghana.

Practical implications

Community leaders and political leaders need to invest in systems and structures that will promote the management and preservation of indigenous knowledge for the development of the communities and the state as a whole.

Originality/value

The study demonstrates its originality in terms of scope, setting, population and empirical evidence by focusing on the role of indigenous knowledge in the sustainability and development of Ewe communities in Ghana.

Details

Collection and Curation, vol. 43 no. 4
Type: Research Article
ISSN: 2514-9326

Keywords

Abstract

Details

Social Constructions of Migration in Nigeria and Zimbabwe: Discourse, Rhetoric, and Identity
Type: Book
ISBN: 978-1-83549-169-0

Keywords

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